You can use the World Record as a reference of how the Trick is done: http://bombch.us/CZNe (WR as of April 7th 2016)

• Outset
• Forsaken Fortress 1
• Get 80 Rupees from Barrel Game
• Do Zephos Skip
• Superswim to Greatfish, stopping at N. Triangle on the way
• Get Double Storage, Superswim to Windfall
• Rescue Tingle, Obtain Bombs, Call Tingle
• Get Double Storage, Superswim to Forest Haven
• Talk to Deku Tree
• Leave Forest Haven, hover to highest platform
• Jump into bulb, get Deku Leaf
• Enter FW with Tingle Balloon (set Wind West)
• Forbidden Woods (get 50 rupees with Tingle)
• Leave without save warping, get damaged by Octorock, enter Beedle
• Get Double Storage, Superswim to Outset
• Superswim to whirlpool, get Nayru's Pearl
• Superswim to S. Triangle, place pearl
• Superswim to E. Triangle, place Pearl
• Superswim to Dragon Roost, do Delivery Bag Skip
• Use Leaf over gap, Enter DRC
• Dragon Roost Cavern (Get 50 rupees with Tingle, do TAS route)
• Superswim to N. Triangle, place pearl
• Tower of the Gods (Tuner strats)
• Puzzle skip, get Master Sword, Hyrule Escape
• Sail to Northern Triangle to kill Cyclos
• Superswim to Islet of Steel, get Triforce Chart
• Sail to Golden Ship, get Treasure Chart
• Warp to Windfall, Superswim to FF2, do FF2 (no wind changes), Hyrule 2
• Warp to S. Fairy, sail to Shark Island, get Treasure Chart
• Superswim to Headstone Island, get Earth God's Lyric Early
• Superswim to Needle Rock, get Treasure Chart
• Warp to Mother & Child, clip out w/ Storage, Superswim to Gale Island
• Superswim to N. Fairy Island, get Wallet Upgrade
• Warp to Dragon Roost, Chest-Storage strat to Medli
• Superswim to Fire Mountain (savewarp while touching it), get Power Bracelets, savewarp
• Sail to E. Fairy, get Treasure Chart
• Warp to Forest Haven, Superswim to Ice Ring, get Iron Boots
• Get Double Storage, Superswim to Headstone, Earth Temple (fish up Chart after)
• Warp to Forest Haven, get Makar
• Warp to Windfall, Superswim to Gale, Wind Temple
• Superswim to Overlook, get Triforce Chart
• Warp to Outset, get Wallet Upgrade
• Save warp, do Savage Labyrinth
• Sail to Diamond Steppe, get Ghost Ship Chart
• Superswim to Stonewatcher, get Triforce Chart
• Superswim to Private Oasis, get Triforce Chart
• Superswim to Bird's Peak Rock, get Triforce Chart
• Superswim to Ghost Ship (Bomb Island), farm Ghost Ship by clipping out repeatedly, get Triforce Chart
• Warp to Tingle Island, Decipher Charts
• Superswim to Gale Island, drown, get Shard 2
• Warp to Outset, get Shard 4
• Warp to Greatfish, get Shard 1
• Set Wind East
• Sail to Stonewatcher, get Shard 3
• Sail to S. Triangle, get Shard 6
• Warp to Dragon Roost, sail to Seven-Star, get Shard 7
• Warp to S. Fairy, sail to 2-Eye-Reef, get Shard 8
• Warp to Forest Haven, sail to Cliff Plateau, get Shard 5
• Warp to Tower of the Gods, enter cutscene
• Ganon's Tower